Dr. Mihaela Göndör

Dr. Mihaela Göndör is an Associate Professor PhD at “Petru Maior” University of Tîrgu Mures, Romania. Her educational background includes Bachelor of Economics, Master Degree in Local Public Administration Management, PhD in Economics/Financial Management and a Postdoctoral degree in EU fiscal policies. Mihaela is consultant and Judicial Tax Expert, member of the Chamber of Tax Consultants, Romania. She is awarded with a postdoctoral scholarship from the Romanian Academy with the theme “Discretionary and Nondiscretionary Fiscal Policy of European Union Member States”. She is author and co-author of 10 books, 47 university courses, 29 professional research papers published in international journals indexed in international research bases, 70 publications in international conferences volumes and proceedings. She is in charge of the following academic courses: Public Finance, Public Budget, Comparative Taxes and Fiscal Policies, Financial Policies, International Finance. Her research interests are public finance, taxation, fiscal policy in EU.
She is regularly quoted in local and international research papers, scientific articles, books, and publications.

Mihaela Göndör

Mihaela Göndör

Writes about:

Taxation; Tax Compliance; Tax Fraud; Tax Issues for EU citizens and companies; Fiscal Policy; Tax competition vs. Tax Harmonization in EU.

Frequency of writing:


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  • Articles by Dr. Mihaela Göndör

  • The purpose of this article is to present the concept of “Tax Compliance Cost” - based on the literature in the research field.
  • To summarize the EU initiatives on tax harmonization, only the VAT rates and the excise duties have achieved a high degree of harmonization with the establishment of the Single Market and the abolition of intra-Community tax controls, following the article 93 (99) EC Treaty and therefore help preventing double taxation, tax avoidance and disturbing of tax competition.
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